Since 1927 the leading authority on tax law, practice and administration
Gripple v CRC, Chancery Division
NIGEL EASTAWAY explains the tax rules that apply to visiting entertainers and sports personalities
Two brothers farmed in partnership, but had informally separated the working assets between themselves on a 50:50 basis some years ago and now carry on two separate businesses.
A holding company owns a trading subsidiary, which is making profits of £200,000 to £300,000 per year. The possibilities of how the group might be restructured as one company are reviewed
FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise
Employers to be able to notify HMRC electronically
ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget
Chancellor urged to control deficit via controlled spending
A practical look at liquidation demergers
PETER RAYNEY examines how incorporating a company can lend itself to further tax savings
Small businesses want 'robust' plans for reducing deficit
Minutes published
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
